Revenue eBrief No. 148/20

05 August 2020

Archiving of Manuals under Part 41 Taxes Consolidation Act 1997

A number of Tax and Duty Manuals relating to Part 41 Taxes Consolidation Act 1997 (TCA), which relates to self-assessment up to 2012, have been archived.  The subject matter is now dealt with in Manuals relating to Part 41A TCA, which relates to self-assessment from 2013 onwards.

Tax and Duty Manual Part 41-00-02 has been archived; please refer to TDM Part 41A-01-03 for details of preliminary tax for periods covered by Part 41A TCA.

Tax and Duty Manual Part 41-00-05 has been archived; please refer to TDM Part 41A-01-03 for details of how withholding taxes interact with preliminary tax for periods covered by Part 41A TCA.

Tax and Duty Manual Part 41-00-09 has been archived; please refer to TDM Part 41A-03-00 for details on Expressions of Doubt under Part 41A TCA.

Tax and Duty Manual Part 41-00-34 has been archived; please refer to TDM Part 41A-05-02 for making Revenue assessments in the absence of a return under Part 41A TCA.